TAXATION ADMINISTRATION ACT 1996 - SECT 80AA Investigations in other jurisdictions for the purposes of taxation laws

TAXATION ADMINISTRATION ACT 1996 - SECT 80AA

80AA Investigations in other jurisdictions for the purposes of taxation laws

(1) The Chief Commissioner may--

(a) enter into an agreement or arrangement with a corresponding Commissioner of a recognised jurisdiction to enable the exercise, by or on behalf of the Chief Commissioner, of investigative functions conferred or imposed under a recognised revenue law for the purposes of a taxation law, and

(b) authorise any person who is authorised to exercise a function under Division 2 to exercise such investigative functions as may be conferred or imposed on the person by the recognised revenue law for the purposes of a taxation law.

(2) In this section,
"corresponding Commissioner" ,
"recognised jurisdiction" and
"recognised revenue law" have the same meanings as they have in section 80A.

(3) In this section,
"investigative function" includes any function that corresponds to a function conferred or imposed by Division 2.